The Prizes and Betting Secretariat (SPA) of the Ministry of Treasury published a normative instruction that regulates the collection of the inspection fee due for the commercial exploitation of online betting.
Therefore, the inspection fee will be collected by the 10th of the month following the distribution of the prize, through the Federal Collection Guide (GRU).
According to the text, the process of collecting amounts from the National Treasury Single Account will be carried out through the PagTesouro digital payments processing component, managed by the National Treasury Secretariat.
The measure is signed by the Secretary of Prizes and Bets, Regis Dudena.
SPA/MF Normative Instruction No. 9, of February 5, 2025
Provides for the collection of the inspection fee due for the commercial exploitation of the fixed-odd betting lottery and provides other measures.
THE SECRETARY OF PRIZES AND BETS OF THE MINISTRY OF TREASURY, in the use of the powers conferred on him by art. 55, item I, item “d”, of Annex I of Decree No. 11,907, of January 30, 2024, and in view of the provisions of arts. 29, § 3, and 32, § 7 of Law No. 13,756, of December 12, 2018, and in art. 7th of Law No. 14,790, of December 29, 2023, resolves:
CHAPTER I
PRELIMINARY PROVISIONS
Art. 1 This Normative Instruction regulates the collection of the inspection fee due for the commercial exploitation of the fixed-odd betting lottery, established by art. 32 of Law No. 13,756, of December 12, 2018, and provides other measures.
§ 1 The triggering event for the fee referred to in the caput consists of the regular exercise of the police power referred to in § 2 of the art. 29 of Law No. 13,756, of December 12, 2018.
§ 2º The inspection fee is levied monthly on the proceeds of the collection after deducting the amounts referred to in §1º-A of the art. 30 of Law No. 13,756, of December 12, 2018.
Art. 2 The inspection fee will be applied in accordance with the ranges of values intended to cover the cost and maintenance expenses of the fixed quota lottery operating agent, in accordance with Annex I of this Normative Instruction.
CHAPTER II
COLLECTION
Art. 3 The inspection fee will be collected by the 10th (tenth) of the month following the distribution of the prize, through the Union Collection Guide – GRU.
§ 1 The process of collecting amounts from the National Treasury Single Account will be carried out through the PagTesouro digital payment processing component, managed by the National Treasury Secretariat, through the electronic address https://www.gov.br/tesouronacional/pt-br/gru-e-pag-tesouro.
§ 2 The inspection fee amounts may be paid through the following means available on PagTesouro:
I. Brazilian instant payment – PIX;
II. Credit card; or I
III. Simple GRU slip.
§ 3 Payments via PIX or credit card will be made available by accessing the email address https://pagtesouro.tesouro.gov.br/portal-gru/#/pagamento-gru.
§ 4 Payments made using a Simple GRU bill will occur after the GRU is issued by the taxpayer via the electronic address https://pagtesouro.tesouro.gov.br/portal-gru/#/emissao-gru.
Art. 4 The taxpayer must observe the following parameters to select the service to be paid for:
I. Collection Body: 25000 – Ministry of Treasury
II. Collection Management Unit: 170592 – Prizes and Betting Secretariat/SPA-MF; and
III. Service: 019021 – AQF Inspection Fee §1 The taxpayer must also fill in the following fields:
I. Taxpayer’s CPF or CNPJ;
II. Name of the Taxpayer;
III. Reference Number, which must correspond to the license number for operating the fixed-odd lottery betting modality granted by the Prizes and Bets Secretariat of the Ministry of Treasury;
IV. Competence;
V. Expiration;
VI. Principal Value;
VII. Discounts/Rebates;
VIII. Late payment/fine;
IX. Interest/Charges
§ 2º After filling in the fields highlighted in §1º, the taxpayer will be able to choose to pay via PIX, Credit Card or GRU Simples directly on the PagTesouro platform.
Art. 5 To issue the GRU Simples through the electronic address https://pagtesouro.tesouro.gov.br/portal-gru/#/emissao-gru, the taxpayer must observe the following parameters:
I. Collection Management Unit: 170592 – REWARDS AND BETTING SECRETARIAT/SPA-MF;
II. Collection Code: 10139-7 – SPA/MF-TAXA FISCALIZ. FIXED QUOTE LOTTERIES;
III. Taxpayer’s CPF or CNPJ;
IV. Name of the Taxpayer;
V. Reference Number, which must correspond to the license number for operating the fixed-odd lottery betting modality granted by the Prizes and Betting Secretariat of the Ministry of Treasury;
VI. Competence;
VII. Maturity;
VIII. Main Value;
IX. Discounts/Rebates;
X. Other Deductions;
XI. Late payment/fine;
XII. Interest/Charges;
XIII. Other Additions.
CHAPTER III
FINAL PROVISIONS
Art. 6 The deadline stipulated in art. 3rd applies to payments of allocations provided for in art. 30, §1º-A, of Law No. 13,756, of 2018, unless specifically provided for.
Single paragraph. The payment of the social security contribution referred to in item IV-A of § 1-A of art. 30 of Law No. 13,756, of 2018, will be carried out in the manner established by the Special Secretariat of the Federal Revenue of Brazil.
Art. 7 This Normative Instruction comes into force on the date of its publication.
REGIS ANDERSON DUDENA
